Calling out the IRS

The U.S. Supreme Court has unanimously ruled that a taxpayer has the right to confront IRS officials about their reasons for issuing a summons when there is a reasonable indication of bad faith. (Clarke, U.S. S. Ct. No. 13–301, 6/19/14)

In doing so, the nation’s top court rejected the 11th Circuit Court’s approach. However, based on the new Supreme Court ruling, a taxpayer can’t just make unfounded allegations. There must be some credible evidence to support claims of an improper motive.